Inclusive Framework's peer review report highlights exchange of 300+ APA/PE rulings by India

Dec 13,2018

Inclusive Framework on BEPS releases second annual peer review report on the Exchange of Information on Tax Rulings assessing 92 jurisdictions progress in spontaneously exchange of information on tax rulings, makes 60 recommendation for improvement; With respect to India, the Report highlights that India experienced difficulties to identify immediate parent and ultimate parent companies for past rulings; Noting that out of 69 past rulings, India was unable to iden...

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